SAFWAY STEEL SCAFFOLDS CO.

v.

PATENT SCAFFOLDING CO. ET AL.

Citator

Cited By

• Gaylord v. Commissioner OF Internal Revenue (two cases), 153 F.2d 408 (9th Cir. 1946)
  …by Stats.1931, p. 1955.)” Helvering v. Wood, 309 U.S. 344, 60 S.Ct. 551, 84 L.Ed. 796; Helvering v. Dunning, 4 Cir., 118 F. 2d 341, certiorari denied 314 U.S. 631, 62 S.Ct. 64, 86 L.Ed. 507; Kraft v. Com’r, 3 Cir., 111 F. 2d 370, certiorari denied 311 U.S. 671, 61 S.Ct. 32, 85 L.Ed. 431. The trust instrument designates Northern Trust Company of Chicago, Ill., as successor trustee, but this was only if both grantors failed to exercise their powers to appoint successor trustees. Later, Mr. Gaylord exercise…
• Commissioner of Internal Revenue v. Armour, 125 F.2d 467 (7th Cir. 1942)
  …ast one case suggested as a yardstick the ques [*471] tion of whether the grantor is under any legal duty to support the relative, Elizabeth K. Lamont v. Commissioner, 43 B.T.A. 61. In Kraft v. Commissioner, 3 Cir., 111 F. 2d 370, certiorari denied 311 U.S. 671, 61 S.Ct. 32, 85 L.Ed. 431, and in Commissioner v. Chamberlain, 2 Cir., 121 F. 2d 765, the court indicated that the fact that the beneficiaries of a trust are members of the grantor’s family is of itself not enough to bring the case within the Cliff…